Taxation of Income from Sale of software under India-USA tax treaty

Norton Lifelock Inc. Vs DCIT (ITAT Pune) The assessee sold software licenses to end users in India which was claimed as not chargeable to tax. The Revenue treated such amount as Royalty income. We thus primarily need to decide the nature of income earned by the assessee from the sale of software licenses as to whether it is business income or Royalty income. In case it turns out to be business income, the same would escape taxation as admittedly the assessee did not have any PE in India. In the otherwise scenario, the same will be chargeable to tax. In this case be it a case of sale to the Res...